The Department of Accounting, College of Administration and Economics, University of Mosul, discussed a higher diploma thesis entitled: “The Role of Internal Control Mechanisms in Reducing Budget Deviations in Government Units – An Applied Study” The thesis was presented by the student Ghufran Ali Hussein on Wednesday, 11 February 2026, in Discussion Hall (2). The study aimed to identify the administrative, behavioral, and organizational factors behind the occurrence of budget deviations in government units, in addition to evaluating the effectiveness of applied internal control systems in detecting and reducing such deviations. The results showed that budget efficiency is closely linked to [Read More]